دور الرقابة الداخلية في رفع كفاءة الأداء المالي بالمؤسسات الحكومية الإرادية : دراسة على الهيئة القومية للكهرباء السودانية 2010م

Abstract EN

This study investigates the role of the internal control in raising the efficiency of financial performance within revenue generating public corporations selecting the National Electricity Corporation as a case study.

The research Problem can be summarized as follows: does abide by the rules and regulations; the revision of accounting data in order to assure its accuracy; the check on the commitment of corporations' policy regarding the protection of assets; and the implementation of the procedures directed towards developing the operational efficiency affect raising the efficiency of financial Performance? The research adopts the analytical and descriptive method depending on both secondary and primary sources of data.

The research main hypotheses include the following: the abide by rules and regulations has a positive effect on raising the efficiency of financial Performance; the revision of accounting data in order to assure its accuracy affects positively raising the efficiency of the financial performance; the check on the commitment of corporation policy regarding the protection of assets affects positively raising the efficiency of financial performance; the implementation of the procedures directed towards developing the operational efficiency affects positively raising the efficiency of financial performance.

The research main results include the existence of an accurate accounting system in the National Electricity Corporations will ease up the collection of debts due to the availability of customers records; also conducting training programs for the employees, engineers, and technicians can assist in the continuation, modification, or changing the recruitment policy.

The research main recommendation call for the necessity of commitment to internal control since it has a positive effect on the collection of the corporation debts, and thus raising its revenues; the necessity for conducting training programs for the corporation employees, engineers, and technicians since it will improve their scientific and technical qualifications, which will enable the continuation, modification, or changing of employment policies